Preparation for Applying the Fair Value Measurement Accounting Standards and Related Standards for the Fiscal Year Ending March 2022
First written in FY2020. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「The “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively. The application has no impact on the quarterly consolidated financial statements.」
2022年3月期首からの時価算定会計基準等の適用が実施された。新たな会計方針を将来にわたって適用し、四半期連結財務諸表への影響はないとされた。 - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and its implementation guidance were scheduled to be applied from the beginning of the fiscal year ending March 2022.」
時価算定会計基準、適用指針及び関連する金融商品会計基準等を2022年3月期の期首から適用する予定が初めて示された。影響額は評価中である。